No part of the player has to be touching any part of the field of play... so the Toe Nail doesn't matter.
All that matters is that the player is not out of bounds, which he is not until a part of his body touches the ground out of bounds. Hence - a player can be completely outside the playing field, in mid air and still score as long as the ball crosses the line before he goes down. It's not dumb, it's just a rule.
We'll agree to disagree...